S PEA 1005710 Table of content
DAFTAR ISI
ABSTRAK
ABSTRACT
KATA PENGANTAR....................................................................................................i
UCAPAN TERIMA KASIH ......................................................................................... ii
DAFTAR ISI ................................................................................................................ iv
DAFTAR TABEL ........................................................................................................ vi
DAFTAR GAMBAR ................................................................................................. viii
BAB I PENDAHULUAN
1.1 LatarBelakang ..................................................................................................... 1
1.2 RumusanMasalah................................................................................................ 8
1.3 TujuanPenelitian ................................................................................................. 8
1.4 ManfaatPenelitian ............................................................................................... 9
BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN
2.1 TinjauanUmumDewanPengawasSyariah ......................................................... 10
2.1.1 PengertianDewanPengawasSyariah (DPS) ............................................. 10
2.1.2 TugasdanTanggungJawabDewanPengawasSyariah................................ 11
2.1.3 KeanggotaandanPengangkatanAnggota DPS ......................................... 13
2.1.4 PersyaratanAnggota DPS ........................................................................ 14
2.1.5 KompetensiDewanPengawasSyariah ...................................................... 15
2.1.5.1 BidangSyariahMuamalah ................................................................. 16
2.1.5.2 BidangPerbankandanKeuangan ....................................................... 17
2.2 TinjauanUmumSha ria Compliance .................................................................. 21
2.2.1 PengertianSha riah Compliance ............................................................... 21
2.2.2 TahapanPemeriksaanKepatuhanSyariah ................................................. 22
2.2.3 SanksiTerhadapPelanggaranSyariah ....................................................... 23
2.2.4 KetentuanPenerapanSha ria Compliance ................................................. 24
2.2.4.1 ProdukdanJasaBerdasarkanFatwa DSN ............................................. 24
2.2.4.2 Produk Bank Syariah Yang BelumDiatur .......................................... 25
2.2.4.3 PedomanOperasionaldanProduk......................................................... 27
2.3 PenelitianTerdahulu .......................................................................................... 37
2.4 KerangkaPemikiran .......................................................................................... 40
2.5 Hipotesis ........................................................................................................... 46
BAB III OBJEK DAN METODE PENELITIAN
3.1 ObjekPenelitian................................................................................................. 47
3.2 MetodePenelitian .............................................................................................. 47
3.2.1 DesainPenelitian ...................................................................................... 47
3.2.2 OperasionalisasiVariabel......................................................................... 48
3.2.3 PopulasidanSampelPenelitian ................................................................. 51
3.2.4 TeknikPengumpulan Data ....................................................................... 53
3.2.5 InstrumenPenelitian................................................................................. 53
3.2.6 TeknikAnalisis Data ................................................................................ 54
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
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Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.2.7 UjiKualitas Data ..................................................................................... 55
3.2.7.1 UjiValiditas ................................................................................. 55
3.2.7.2 Uji Reabilitas .............................................................................. 56
3.2.8 Pengujian Hipotesis ................................................................................ 57
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 HasilPenelitian .................................................................................................. 61
4.1.1 TinjauanUmumTentangSubjekPenelitian .................................................. 61
4.1.2 Deskripsi Data VariabelPenelitian............................................................. 64
4.1.3 HasilUjiValiditasdanRalibilitasKuisionerPeneliian .................................. 68
4.1.3.1 HasilUjiValiditas .............................................................................. 68
4.1.3.2 HasilUjiReliabilitas .......................................................................... 71
4.1.4 AnalisisDeskriptifJawabanResponden ...................................................... 72
4.1.4.1 Deskripsi Data Variabel X (Kompeensi DPS) ................................. 73
4.1.4.2 Deskripsi Data Variabel Y (PenerapanShar ia Compliance ) ............ 78
4.1.5 PengujianHipotesis .................................................................................... 85
4.1.5.1 AnalisisKorelasi ............................................................................... 85
4.1.5.2 KoefisienDeterminasi ....................................................................... 87
4.2 Pembahasan ...................................................................................................... 88
4.2.1 Kompetensi DPS........................................................................................ 88
4.2.2 Penerapan Sharia Compliance ................................................................... 89
4.2.3 PengaruhKompetensi DPS TerhadapPenerapanSha ria Compliance ......... 90
BAB V SIMPULAN DAN SARAN
5.1 Simpulan ........................................................................................................... 93
5.2 Saran ................................................................................................................. 94
DAFTAR PUSTAKA .................................................................................................. ix
LAMPIRAN
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
COMPLIANCE
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DAFTAR TABEL
Tabel 2.2 PenelitianTerdahulu ................................................................................... 37
Tabel 3.1 OperasionalisasiVariabel............................................................................ 49
Tabel 3.2 Daftar BPRS di Bandung Raya .................................................................. 52
Tabel 3.3SkorKuisioner ............................................................................................. 54
Tabel 3.4 InterpretasiSkorRentangKlasifikasi ........................................................... 55
Tabel 3.4 InterpretasiKoefisienKorelasi .................................................................... 58
Tabel 4.1 RealisasiJumlahKuisioner .......................................................................... 65
Tabel 4.2 KelompokRespondenDirekturBerdasarkan Tingkat Pendidikan ............... 66
Tabel 4.3 KelompokRespondenDirekturBerdasarkanUsia ........................................ 66
Tabel 4.4 KelompokResponden DPSBerdasarkan Tingkat Pendidikan ................... 67
Tabel 4.5 KelompokResponden DPSBerdasarkanUsia ............................................ 68
Tabel 4.6 HasilUjiValdidtasKuisionerKompetensi DPS ........................................... 69
Tabel 4.7 HasilUjiValiditasKuisionerPenerapanSha ria Compliance ........................ 70
Tabel 4.8 HasilUjiRealibilitasKompetensi DPS ........................................................ 71
Tabel 4.9 HasilUjiRealibilitasPenerapanSha ria Compliance .................................... 72
Tabel 4.10 InterpretasiSkor ........................................................................................ 73
Tabel 4.11 Rekapitulasi RataRataSkorTanggapanRespondenMengenaiKompetensi DPS...................................... 73
Tabel 4.12 Distribusi BPRS BerdasarkanVariabelKompetensi DPS......................... 74
Tabel 4.13
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiPengetahuandanPengalaman di BidangSyariahMuamalah.................................. 75
Tabel 4.14 Distribusi BPRS BerdasarkanDimensiPengetahuandanPengalaman di
BidangSyariahMuamalah ........................................................................................... 76
Tabel 4.15
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiPengetahuan di BidangPerbankandanKeuangan ................................................. 77
Tabel 4.16 Distribusi BPRS BerdasarkanDimensiPengetahuan di
BidangPerbankandanKeuangan ................................................................................. 78
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
COMPLIANCE
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Tabel 4. 17 Rekapitulasi Rata-Rata
SkorTanggapanRespondenMengenaiPenerapanShar ia Compliance ......................... 78
Tabel 4.18 Distribusi BPRS BerdasarkanVariabelPenerapanSharia Compliance..... 79
Tabel 4.19
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiKesesuaianProdukdanJasaDengan Fatwa DSN ................................................... 80
Tabel 4.20 Distribusi BPRS
BerdasarkanDimensiKesesuaianProdukdanJasaDengan Fatwa DSN ........................ 81
Tabel 4.21
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiProduk yang Belum/TidakDiaturDalam Fatwa DSN .......................................... 82
Tabel 2.22 Distribusi BPRS BerdasarkanDimensiProduk yang
Belum/TidakDiaturDalam Fatwa DSN ...................................................................... 83
Tabel 4.23
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiKesesuaianPedomanOperasionaldanProduk Berdasarkan Fatwa DSN ................ 83
Tabel 4.24 Distribusi BPRS
BerdasarkanDimensiKesesuaianPedomanOperasionaldanProduk Berdasarkan
Fatwa DSN ................................................................................................................. 84
Tabel 4.25 HasilUjiKorelasi Rank Spearman ............................................................ 86
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
COMPLIANCE
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 ParadigmaPenelitian ...........................................................................45
Gambar 4.1 StrukturUmumKelembagaan BPRS ...................................................64
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
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Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
ABSTRAK
ABSTRACT
KATA PENGANTAR....................................................................................................i
UCAPAN TERIMA KASIH ......................................................................................... ii
DAFTAR ISI ................................................................................................................ iv
DAFTAR TABEL ........................................................................................................ vi
DAFTAR GAMBAR ................................................................................................. viii
BAB I PENDAHULUAN
1.1 LatarBelakang ..................................................................................................... 1
1.2 RumusanMasalah................................................................................................ 8
1.3 TujuanPenelitian ................................................................................................. 8
1.4 ManfaatPenelitian ............................................................................................... 9
BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN
2.1 TinjauanUmumDewanPengawasSyariah ......................................................... 10
2.1.1 PengertianDewanPengawasSyariah (DPS) ............................................. 10
2.1.2 TugasdanTanggungJawabDewanPengawasSyariah................................ 11
2.1.3 KeanggotaandanPengangkatanAnggota DPS ......................................... 13
2.1.4 PersyaratanAnggota DPS ........................................................................ 14
2.1.5 KompetensiDewanPengawasSyariah ...................................................... 15
2.1.5.1 BidangSyariahMuamalah ................................................................. 16
2.1.5.2 BidangPerbankandanKeuangan ....................................................... 17
2.2 TinjauanUmumSha ria Compliance .................................................................. 21
2.2.1 PengertianSha riah Compliance ............................................................... 21
2.2.2 TahapanPemeriksaanKepatuhanSyariah ................................................. 22
2.2.3 SanksiTerhadapPelanggaranSyariah ....................................................... 23
2.2.4 KetentuanPenerapanSha ria Compliance ................................................. 24
2.2.4.1 ProdukdanJasaBerdasarkanFatwa DSN ............................................. 24
2.2.4.2 Produk Bank Syariah Yang BelumDiatur .......................................... 25
2.2.4.3 PedomanOperasionaldanProduk......................................................... 27
2.3 PenelitianTerdahulu .......................................................................................... 37
2.4 KerangkaPemikiran .......................................................................................... 40
2.5 Hipotesis ........................................................................................................... 46
BAB III OBJEK DAN METODE PENELITIAN
3.1 ObjekPenelitian................................................................................................. 47
3.2 MetodePenelitian .............................................................................................. 47
3.2.1 DesainPenelitian ...................................................................................... 47
3.2.2 OperasionalisasiVariabel......................................................................... 48
3.2.3 PopulasidanSampelPenelitian ................................................................. 51
3.2.4 TeknikPengumpulan Data ....................................................................... 53
3.2.5 InstrumenPenelitian................................................................................. 53
3.2.6 TeknikAnalisis Data ................................................................................ 54
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
COMPLIANCE
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.2.7 UjiKualitas Data ..................................................................................... 55
3.2.7.1 UjiValiditas ................................................................................. 55
3.2.7.2 Uji Reabilitas .............................................................................. 56
3.2.8 Pengujian Hipotesis ................................................................................ 57
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 HasilPenelitian .................................................................................................. 61
4.1.1 TinjauanUmumTentangSubjekPenelitian .................................................. 61
4.1.2 Deskripsi Data VariabelPenelitian............................................................. 64
4.1.3 HasilUjiValiditasdanRalibilitasKuisionerPeneliian .................................. 68
4.1.3.1 HasilUjiValiditas .............................................................................. 68
4.1.3.2 HasilUjiReliabilitas .......................................................................... 71
4.1.4 AnalisisDeskriptifJawabanResponden ...................................................... 72
4.1.4.1 Deskripsi Data Variabel X (Kompeensi DPS) ................................. 73
4.1.4.2 Deskripsi Data Variabel Y (PenerapanShar ia Compliance ) ............ 78
4.1.5 PengujianHipotesis .................................................................................... 85
4.1.5.1 AnalisisKorelasi ............................................................................... 85
4.1.5.2 KoefisienDeterminasi ....................................................................... 87
4.2 Pembahasan ...................................................................................................... 88
4.2.1 Kompetensi DPS........................................................................................ 88
4.2.2 Penerapan Sharia Compliance ................................................................... 89
4.2.3 PengaruhKompetensi DPS TerhadapPenerapanSha ria Compliance ......... 90
BAB V SIMPULAN DAN SARAN
5.1 Simpulan ........................................................................................................... 93
5.2 Saran ................................................................................................................. 94
DAFTAR PUSTAKA .................................................................................................. ix
LAMPIRAN
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
COMPLIANCE
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 2.2 PenelitianTerdahulu ................................................................................... 37
Tabel 3.1 OperasionalisasiVariabel............................................................................ 49
Tabel 3.2 Daftar BPRS di Bandung Raya .................................................................. 52
Tabel 3.3SkorKuisioner ............................................................................................. 54
Tabel 3.4 InterpretasiSkorRentangKlasifikasi ........................................................... 55
Tabel 3.4 InterpretasiKoefisienKorelasi .................................................................... 58
Tabel 4.1 RealisasiJumlahKuisioner .......................................................................... 65
Tabel 4.2 KelompokRespondenDirekturBerdasarkan Tingkat Pendidikan ............... 66
Tabel 4.3 KelompokRespondenDirekturBerdasarkanUsia ........................................ 66
Tabel 4.4 KelompokResponden DPSBerdasarkan Tingkat Pendidikan ................... 67
Tabel 4.5 KelompokResponden DPSBerdasarkanUsia ............................................ 68
Tabel 4.6 HasilUjiValdidtasKuisionerKompetensi DPS ........................................... 69
Tabel 4.7 HasilUjiValiditasKuisionerPenerapanSha ria Compliance ........................ 70
Tabel 4.8 HasilUjiRealibilitasKompetensi DPS ........................................................ 71
Tabel 4.9 HasilUjiRealibilitasPenerapanSha ria Compliance .................................... 72
Tabel 4.10 InterpretasiSkor ........................................................................................ 73
Tabel 4.11 Rekapitulasi RataRataSkorTanggapanRespondenMengenaiKompetensi DPS...................................... 73
Tabel 4.12 Distribusi BPRS BerdasarkanVariabelKompetensi DPS......................... 74
Tabel 4.13
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiPengetahuandanPengalaman di BidangSyariahMuamalah.................................. 75
Tabel 4.14 Distribusi BPRS BerdasarkanDimensiPengetahuandanPengalaman di
BidangSyariahMuamalah ........................................................................................... 76
Tabel 4.15
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiPengetahuan di BidangPerbankandanKeuangan ................................................. 77
Tabel 4.16 Distribusi BPRS BerdasarkanDimensiPengetahuan di
BidangPerbankandanKeuangan ................................................................................. 78
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
COMPLIANCE
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Tabel 4. 17 Rekapitulasi Rata-Rata
SkorTanggapanRespondenMengenaiPenerapanShar ia Compliance ......................... 78
Tabel 4.18 Distribusi BPRS BerdasarkanVariabelPenerapanSharia Compliance..... 79
Tabel 4.19
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiKesesuaianProdukdanJasaDengan Fatwa DSN ................................................... 80
Tabel 4.20 Distribusi BPRS
BerdasarkanDimensiKesesuaianProdukdanJasaDengan Fatwa DSN ........................ 81
Tabel 4.21
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiProduk yang Belum/TidakDiaturDalam Fatwa DSN .......................................... 82
Tabel 2.22 Distribusi BPRS BerdasarkanDimensiProduk yang
Belum/TidakDiaturDalam Fatwa DSN ...................................................................... 83
Tabel 4.23
RekapitulasiDistribusiTanggapanRespondenUntukSetiapButirPertanyanPadaDim
ensiKesesuaianPedomanOperasionaldanProduk Berdasarkan Fatwa DSN ................ 83
Tabel 4.24 Distribusi BPRS
BerdasarkanDimensiKesesuaianPedomanOperasionaldanProduk Berdasarkan
Fatwa DSN ................................................................................................................. 84
Tabel 4.25 HasilUjiKorelasi Rank Spearman ............................................................ 86
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
COMPLIANCE
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 ParadigmaPenelitian ...........................................................................45
Gambar 4.1 StrukturUmumKelembagaan BPRS ...................................................64
Egie Ibrahim Yassin, 2015
PENGARUH KOMPETENSI D EWAN PENGAWAS SYARIAH (D PS) TERHAD AP PENERAPAN SHARIA
COMPLIANCE
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu